摘要
偿债能力是企业经营发展得以持续稳定的保障,因此,企业以及企业的利益相关者对企业偿债能力都非常关注。本文在分析企业的偿债能力及指标的基础上,阐述了纳税对企业偿债能力的影响,并提出了企业要进行税收筹划,以此增强企业的偿债能力。
Debt redemption ability is the guarantee of the enterprise to develop continually,therefore,the analysis of enterprise debt redemption ability is extremely significant to the enterprise as well as enterprise＇s related benefit association.In this paper,analysed the enterprise＇s debt redemption ability and the target firstly,and then elaborated the tax payment to the influence of the enterprise debt redemption ability,finally proposed the enterprise must carry on the tax revenue preparation to enforce enterprise＇s debt redemption ability.
出处
《特区经济》
北大核心
2010年第11期299-300,共2页
Special Zone Economy
关键词
纳税
短期偿债能力
长期偿债能力
Tax payment
Short-term debt redemption ability
Long-term debt redemption ability
